CAPITAL TAXES26 October 2026 · 9 min read
By Irish Tax Mate
Rates last updated: 26 October 2026 · How we verify
Buying a Home in Ireland as an Expat: Stamp Duty, Help to Buy and the Taxes That Follow
Buying a home in Ireland brings two tax questions on day one: how much stamp duty you pay, and whether Help to Buy will put money towards your deposit. For expats the answers turn on details Irish-born buyers rarely hit: a flat you once owned abroad, years when you paid no Irish tax, and what happens if work takes you abroad again within five years.
IN SHORT
- Stamp duty on a home is 1% of the price up to €1 million, 2% on the part up to €1.5 million and 6% above that, with no first-time buyer reduction or non-resident surcharge.
- Help to Buy refunds up to €35,000 of the income tax and DIRT you paid in Ireland over the previous four years.
- It applies only to a new home costing €500,000 or less, and only if you have never owned a home anywhere, per Revenue.
How much stamp duty do you pay on a home in Ireland?
IN SHORT
- 1% of the price up to €1 million, 2% on the slice between €1 million and €1.5 million, and 6% above €1.5 million, for deeds signed from 2 October 2024 (Revenue's rates page).
- On a new home you pay it on the price without VAT, so a €340,000 new apartment costs €2,995.59 in stamp duty.
| Part of the price | Stamp duty rate |
|---|---|
| Up to €1,000,000 | 1% |
| €1,000,001 to €1,500,000 | 2% |
| Above €1,500,000 | 6% |
- Second-hand home: a house bought for €450,000 costs €4,500 in stamp duty (€450,000 × 1%). There is no VAT on a second-hand home, so the duty is charged on the full price you agree.
- New home: the price usually includes 13.5% VAT, and you don't pay stamp duty on the VAT. Divide by 1.135 first: €340,000 ÷ 1.135 = €299,559.47, and 1% of that is €2,995.59, per Revenue.
- Homes above €1 million: the rates apply in slices. A €1,200,000 house costs €10,000 (1% of the first €1 million) plus €4,000 (2% of the next €200,000), so €14,000 in total.
- No first-time buyer exemption: a first-time buyer pays the same 1% as anyone else. Budget 2027 did not change the residential rates, so a €400,000 second-hand home still costs €4,000.
- No extra rate for foreign buyers: Revenue's rate table has no surcharge based on nationality or residence. An expat, a returning emigrant or someone still living abroad pays the same 1% up to €1 million.
- Buying in bulk is different: the 15% rate applies only when a person buys ten or more houses (not apartments) within 12 months. It never affects someone buying a home to live in.
Can you get Help to Buy as an expat?
IN SHORT
- Yes, if you have never bought or built a home anywhere in the world and you buy or self-build a new home worth €500,000 or less.
- Your mortgage must cover at least 70% of the price, and you must live in it as your main home for five years.
- Nationality and visa don't matter; a past purchase abroad does.
- First-time buyer, worldwide: Revenue says you must not have bought or built a house or apartment before, alone or jointly, in or outside Ireland, per its Help to Buy conditions. A flat you owned in Milan or São Paulo rules you out, even if you sold it years ago.
- Everyone on the deeds: if you buy with a partner, both of you must be first-time buyers. A parent who acts as guarantor on the mortgage does not need to be one.
- New homes only: the home must never have been used or been suitable for use as a home, so it has to be a new build or a self-build. A second-hand house never qualifies, whatever its price.
- Price cap of €500,000: the purchase value, or the approved valuation for a self-build, must be €500,000 or less. A new home priced at €510,000 gets no Help to Buy at all, not a reduced amount.
- Mortgage of at least 70%: the mortgage must come from a qualifying lender and be at least 70% of the price. On a €340,000 home that means borrowing at least €238,000, so a buyer paying mostly in cash can't use the scheme.
- Live in it for five years: you must occupy the home as your main residence for five years from when you move in. A home you buy to let, or to keep while you work abroad, doesn't qualify.
- Dates: you must sign the contract, or draw down the first part of a self-build mortgage, by 31 December 2029, per Citizens Information.
How much Help to Buy can you get?
IN SHORT
- The lowest of €35,000, 10% of the price, and the income tax plus DIRT you paid in the four tax years before the year you apply.
- USC and PRSI don't count, so a year you spent working abroad and paid no Irish income tax adds nothing, per Revenue.
- The €35,000 limit: Budget 2027 raised the maximum from €30,000 to €35,000 for contracts signed from 7 October 2026 (announced, subject to the Finance Bill; Revenue already applies it). Purchases between 23 July 2020 and 6 October 2026 stay at the old €30,000 maximum.
- 10% of the price: on a €340,000 new home this limit is €34,000. On a €250,000 home it is €25,000, even if you paid far more tax than that.
- Only Irish income tax and DIRT: the refund comes from income tax and deposit interest retention tax you paid, not USC or PRSI. The figure that counts is the income tax line on each Statement of Liability, not your total deductions including USC and PRSI.
- The four years before you apply: apply in 2026 and the years are 2022 to 2025. An application made between October and December, with the claim made between January and March, counts as made in the earlier year, per Revenue's Tax and Duty Manual 15-01-46.
- Years abroad count as zero: if you moved back in 2023, your 2022 tax year adds nothing, because tax paid to another country isn't Irish income tax. Recent returners often find the tax limit, not the €35,000, decides the amount.
- One cap per home: the €35,000 is per property, however many buyers there are. For a married couple taxed jointly, Revenue splits the joint income tax between you in proportion to each spouse's income.
Worked example: a returning emigrant buys a new apartment
IN SHORT
- Anna came back to Ireland in January 2023 after five years abroad, has never owned a home, and signs for a new €340,000 apartment in November 2026.
- Her Help to Buy is €26,540, set by the tax she paid, and her stamp duty is €2,995.59.
Anna applies in 2026, so her four years are 2022 to 2025. She worked abroad in 2022 and paid no Irish income tax that year. Her Statements of Liability show income tax of €6,800 for 2023, €9,400 for 2024 and €10,300 for 2025, plus €40 of DIRT on her Irish savings. The price includes 13.5% VAT.
EXAMPLE
| Step | Amount |
|---|---|
| Income tax 2022 (abroad) | €0 |
| Income tax 2023 + 2024 + 2025 | €6,800 + €9,400 + €10,300 = €26,500 |
| Plus DIRT | €26,500 + €40 = €26,540 |
| 10% of the price | €340,000 × 10% = €34,000 |
| Scheme maximum | €35,000 |
| Help to Buy (lowest of the three) | €26,540 |
| Minimum mortgage (70%) | €340,000 × 70% = €238,000 |
| Price without VAT | €340,000 ÷ 1.135 = €299,559.47 |
| Stamp duty at 1% | €2,995.59 |
Had Anna owned a flat abroad before coming back, her Help to Buy would be €0 and her stamp duty would still be €2,995.59. If she had bought a second-hand apartment at the same €340,000, she would pay €3,400 in stamp duty (no VAT to strip out) and get no Help to Buy.
What happens if you move abroad again within five years?
IN SHORT
- You repay part of the Help to Buy: 100% if you leave in the first year, then 80%, 60%, 40% and 20% for years two to five, due within three months.
- No clawback applies if a co-owner stays for the full five years, or if your employer sends you abroad temporarily and you come back, per Revenue's manual.
| Year you stop living there | Share you repay |
|---|---|
| Year 1 | 100% |
| Year 2 | 80% |
| Year 3 | 60% |
| Year 4 | 40% |
| Year 5 | 20% |
- A worked clawback: if Anna takes a job in Berlin and moves out during her fourth year, she repays €26,540 × 40% = €10,616 within three months.
- Temporary work relocation: no clawback applies if your employer requires the move and gives you evidence of it, you don't buy another home, you return, and your time living there still adds up to five years.
- Joint buyers: if you bought with a partner and one of you keeps living there for five years, there is no clawback. Joint buyers are jointly liable for any repayment that is due.
- Letting it out: once you move out and rent the home, the rent is taxable in Ireland even if you live abroad. See rental income tax in Ireland for what you can deduct and which return you file.
Which other taxes change once you own your home?
IN SHORT
- You become liable for Local Property Tax if you own the home on 1 November.
- The Mortgage Interest Tax Credit doesn't apply to new mortgages, and the Rent Tax Credit still covers the rent you paid earlier in the year.
- When you eventually sell, PPR relief can make the gain tax-free.
- Local Property Tax: whoever owns the home on 1 November pays the following year's charge. Buy in December 2026 and your first LPT bill is for 2028; estimate it with the Local Property Tax calculator or read how LPT works.
- No mortgage interest credit on new loans: the Mortgage Interest Tax Credit needs a balance of €80,000 to €500,000 on your home loan on 31 December 2022, per Revenue. A mortgage taken out in 2026 can never qualify.
- Rent Tax Credit for the months you rented: the credit is based on rent you paid during the year, so the months before you moved in still count. See the Rent Tax Credit guide for the yearly limit.
- Selling later: if the home is your main residence the whole time you own it, the gain is free of CGT. Years you let it while abroad can make part of the gain taxable; see selling your home and PPR relief.
How to claim Help to Buy and pay stamp duty: what Revenue asks
IN SHORT
- For Help to Buy, file an income tax return for each year you want to count, wait for each Statement of Liability, pay any tax due, then apply in myAccount or ROS.
- Stamp duty is filed and paid online by your solicitor through ROS within 44 days of signing the deed, per Revenue.
- Step 1, file your returns: as a PAYE employee you file an income tax return in myAccount (Form 12) for each year you select, and wait for the Statement of Liability for each one before applying, per Revenue.
- Step 2, be tax compliant: pay any tax due for those years first. If you were registered for another tax, for example as self-employed, you also need a tax clearance certificate, and self-assessed buyers file Form 11 through ROS.
- Step 3, apply: the application in myAccount or ROS gives you a summary of the maximum Help to Buy you can get, which you can show your lender. It expires on 31 December of the year you make it.
- Step 4, claim: when you are buying, you submit the claim with your mortgage and property details. The developer, who must be approved by Revenue, verifies it, and the money is paid to the developer, not to you.
- Stamp duty filing: you are the person accountable, but your solicitor normally files the return and pays the duty for you through ROS e-stamping. The return and payment are due within 44 days of the date the deed is signed.
- Late stamp duty: filing after 44 days adds a 5% surcharge (capped at €12,695), or 10% after 92 days (capped at €63,485), plus interest of 0.0219% a day from the date the deed was signed.
Where do you start?
Check whether you have ever owned a home anywhere, then look at your income tax for the last four years in myAccount: that total, not the €35,000 headline, is often what decides your Help to Buy. If any of those years has no return filed yet, file it now, because you can't apply until each Statement of Liability is in.
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Questions we get asked
How much is stamp duty on a house in Ireland?
1% of the price up to €1 million, 2% on the part between €1 million and €1.5 million and 6% above €1.5 million. A €450,000 second-hand home costs €4,500. On a new home you pay it on the price without the 13.5% VAT, so a €340,000 new apartment costs €2,995.59.
Do first-time buyers pay stamp duty in Ireland?
Yes. There is no first-time buyer exemption: you pay the same 1% up to €1 million as any other buyer. Budget 2027 did not change this. First-time buyers of new homes can instead get Help to Buy towards the deposit.
Can I get Help to Buy if I owned a home abroad?
No. Revenue requires that you have never bought or built a house or apartment, alone or jointly, in Ireland or abroad. This applies even if you sold the foreign home years ago. Everyone buying the new home with you must also be a first-time buyer.
How much Help to Buy can I get?
The lowest of €35,000 (for contracts from 7 October 2026), 10% of the price of the new home, and the Irish income tax and DIRT you paid in the four years before the year you apply. USC and PRSI don't count, and years you spent abroad paying no Irish tax add nothing.
Do I have to repay Help to Buy if I move abroad?
If you stop living in the home within five years, you repay 100% in year one, then 80%, 60%, 40% or 20%. There is no clawback if a co-owner stays for the full five years, or if your employer sends you abroad temporarily and you return.